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Csita's Karnataka Inter Diocesan Administrative Versus Commissioner of Service Tax, Bangalore

2015 (4) TMI 1056 - CESTAT BANGALORE

Service Tax on ‘Renting of Immovable Property Service’ - issuance of show cause notice to wrong partly - Held that:- . The Hon’ble High Court [2013 (9) TMI 791 - KARNATAKA HIGH COURT] has held that the unit to whom the show cause notice was issued ca .....

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d. - In view of above discussion, the impugned orders are set aside and the appeals are allowed with consequential relief, if any. - Decided against the revenue. - ST/27591 & 27638/2013-DB - Final Order Nos. 21098-21099/2015 - Dated:- 30-4-2015 - Ms. .....

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CSI TA) and having properties of CSI TA. In both the impugned orders, issue is common and related to two units. Hence both the appeals are taken together for the disposal and a common order is passed. 2. The issue involved is whether the appella .....

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d 13-8-2013 has held that the unit to whom the show cause notice was issued cannot be considered as person and since the property is belonging to CSI TA, the proceedings should have been initiated against CSI TA and not against the units. The Hon ble .....

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er-in-Original itself had been quashed, by the Tribunal vide Final Order No. 20922/2014, dated 28-5-2014. 3. Learned Chartered Accountant on behalf of the appellants submits that in this case also the Orders-in-Original cannot be considered as v .....

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ent appellant is that the facts are similar to the case decided by the Tribunal and may be decided finally. Since the issue is already covered by the decision of the Hon ble High Court in the writ petition by one of the appellants, we consider that t .....

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